Steps to reproduce the issue

• Install Joomla! 3.10.12
• Enable the Two Factor Authentication - Google Authenticator plugin
• Edit your profile and set Two Factor Authentication - Authentication Method to 'Google Authenticator'
• Install FreeOTP on your phone or any other Authenticator app
• Using FreeOTP scan the QR code from the Profile page and finish the setup
• Generate a code using FreeOTP and add it to the Security Code textbox
• Click Save and make sure Two Factor Authentication has been enabled for your account
• Update to Joomla! 4.4 by whatever means
• Try to login.

Expected result

Captive page asking for the Two Factor code.

Actual result

UserFactory not set in Joomla\Component\Users\Administrator\Table\MfaTable

System information (as much as possible)

3.10.12 to 4.4.0 but issue present in 5.0.0

Additional comments

Issue caused by the migrateFromLegacyMFA logic since moving to UserFactoryAwareTrait #40430
Creating the MfaTable objects through (new MfaTable($db))->save() will cause them to not have a userFactory attached.
My proposal would be Factory::getApplication()->bootComponent('com_users')->getMVCFactory()->createTable('Mfa', 'Administrator')->save(). I can create a PR to address this, not sure which branch though